Arrived to give a estate tax on a 1999 Goodman Straight AC with a 15K Electric Furnace. Explain the the Client that she could reduce her utility bill by 24 to 36% by using a Heat Pump for her heating and only have to use the Electric heat for emergencies. I am pricing a 14 SEER Goodman and will also price a Daikin that has a 12 year parts warranty.